Mahlida, mahlida and Gamayuni, Rindu Rika and Nauli, Pigo (2017) Pengaruh Kualitas Sumber Daya Manusia DanTeknologi Informasi Dalam Menghasilkan Pelaporan Keuangan Daerah Yang Berkualitas. Jurnal Akuntansi dan Keuangan, 22 (2). pp. 163-176. ISSN 1410-1831
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Abstract
This study aimed to examine the implementation of human resource quality and technology of information to prove reporting budgetary local government with quality. There are factors that examined in the form of human resource quality and technology of information as independent variable, and reporting budgetary local government with quality as dependent variable. Sampling method used purposive sampling and obtained about 104 respondents criteria in research. The research used primary data are perception of respondents to variables using the questionnaire. To prove the hypothesis, researcher did used multiple regression testing that begins with test of validity and reliability. The results of the research that human resource quality and technology of information are influential to produce reporting of budgetary local government.
Item Type: | Article |
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Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
Depositing User: | rindu rika |
Date Deposited: | 22 Jan 2020 09:31 |
Last Modified: | 22 Jan 2020 09:31 |
URI: | http://repository.lppm.unila.ac.id/id/eprint/17575 |
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